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The Foreign Account Tax Compliance Act (FATCA) represents a powerful response by the United States to flagrant offshore tax evasion. Although the new reporting regime has been criticized as unilateral and extraterritorial, this short article, prepared for a symposium hosted by Pepperdine Law...
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This paper addresses the issue of export licensing procedures in the WTO context. It aims to contribute to the … understanding of the existing rules applicable to export licensing in the WTO, and what the development of specific disciplines … specific rules on export licensing in the GATT and in the WTO, the existing WTO rules applicable to export and import licensing …
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